2009 (8) TMI 1237

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..... which arises for consideration is as to whether business of coating and lamination of Alluminium Foil for use of pharmaceutical industries for purposes of packaging of medicine is a manufacturing activity or not. This has arisen in the context of the respondent/assessee claiming benefit of Section 80-IB of the Income Tax Act, which claim was rejected by the Assessing Officer. However, in appea .....

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..... il purchased by the appellant and it was marked also as a commodity different from plain aluminum foil, the appellant was entitled to the benefit of section 80-I of the Income tax Act. The facts of the case as discussed by the honorable Supreme court in the case of Johnson and Johnson vs. Collector of Central Excise, Bombay are almost the same wherein it was held that printing coating and paper pa .....

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..... the Material to Slitting Machine For Slitting To The Required Sizes.? 4 The process is undertaken with the use of machines. It becomes necessary because of the specific requirement of the pharmaceutical industry for packaging of the medicines. The aluminum foil simplicitor, in its original form is of no use and unless it under goes the aforesaid process and is produced in a different form, the .....

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